A Dutch STAK (Stichting Administratiekantoor) foundation is a legal entity governed by a board of directors. It has limited liability but does not have shareholders or share capital. The STAK is a self-owned structure, meaning its legal ownership is separated from its beneficial ownership. Global families or businesses use Dutch STAKs to secure their assets, preserve their wealth and maintain control over their holdings.  

Below, we will further discuss the characteristics of Dutch STAK and how it benefits global families by ensuring stability across generations.  

Understanding Dutch STAK foundations

A Dutch STAK can be used for charitable work, asset management and the ownership of various assets. It gives foreign investors and global companies a flexible tool to manage family wealth, obtain certain tax benefits, separate legal and economic ownership of assets and more. A STAK may issue the following types of shares: (a) voting rights shares and (b) special shares that grant the owners a portion of the profit. 

The primary feature of a STAK foundation is its ability to buy company shares through the issuance of exchangeable depositary receipts. It holds and manages the shares while maintaining the rights that come with ownership.  

In addition to the separation of legal and beneficial ownership, which allows effective estate planning and asset protection, another advantage of using this structure is that it is generally tax-transparent. This means that taxes on income and capital gains for a STAK apply to beneficiaries, not the foundation itself. Moreover, a STAK is easy to establish, with minimal filing and administrative requirements.  

Benefits of Dutch STAK for Global Families

• Asset protection and privacy: Since a STAK separates legal ownership from beneficial ownership, it protects assets from external claims and liabilities. It also offers confidentiality, which prevents public disclosure of ownership. This is particularly beneficial for wealthy families.  

• Succession planning and wealth preservation: A Dutch STAK facilitates a smooth transfer of wealth across generations while minimising disruption to business operations. Clearly defining economic beneficiaries helps prevent family conflicts while maintaining control.  

• Tax efficiency and estate planning: STAKs provide tax-efficient frameworks for managing assets across multiple jurisdictions while mitigating forced heirship risks. They also ensure greater flexibility to allocate wealth based on families’ preferences.  

• Business control and stability: Family businesses can preserve decision-making authority despite ownership transitions by keeping voting rights within the family or a trusted board, minimising the risks of hostile takeovers.  

How to establish a Dutch STAK

When setting up a STAK, a civil-law notary must draft the notarial deed in Dutch, which outlines (a) the foundation’s name (must include “Stichting”), (b) its purpose and activities, (c) the appointment of board members and (d) the rules for issuing share certificates. The STAK must be registered with the Dutch Chamber of Commerce (KvK) to ensure legal recognition and transparency.  

The STAK issues certificates to beneficiaries, and a notary must draft a separate deed of certification and another deed outlining the conditions that apply to certificate holders. Registering the STAK’s Ultimate Beneficial Owners (UBO) is also necessary to ensure adherence to Dutch transparency laws.  

Set up a Dutch STAK with Bolder

The STAK is one of the most valued wealth management tools in the Netherlands that also helps structure inheritances. With our active presence in the jurisdiction, we can help global families and businesses ensure an efficient protection of their assets by creating a STAK.  

Our team of experts in Dutch company formation is available to guide you in setting up your activities using this structure. If you require further information or assistance, please contact us today. 

Bolder Group does not provide financial, tax or legal advice and the information contained herein is meant for general information purposes only. We strongly recommend that before acting on any of the information contained herein, readers should consult with their professional advisers. The Bolder Group accepts no liability for any errors or omissions in the information, or the consequences resulting from any action taken by a reader based on the information provided herein.

Bolder Group refers to the global network of independent subsidiaries of Bolder Group Holding BV. Bolder Group Holding BV provides no client services. Such services are provided solely by the independent companies within the Bolder Group which are each legally distinct and separate entities and have no authority (actual, apparent, implied or otherwise) to obligate or bind Bolder Group Holding BV in any manner whatsoever. The operations of the Bolder Group are conducted independently and have no affiliation with third party financial, tax or legal advisory firms or corporations.